Qualapharm Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2016] UKFTT 100 (TC) (17 February 2016)

Qualapharm Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other) [2016] UKFTT 100 (TC) (17 February 2016)

The information notices were lawfully issued for the purpose of checking the taxpayer’s tax position and required statutory records. HMRC’s requirement for compliance by post and electronic copies was reasonable given appellant’s imposed conditions. Appellant’s conditional compliance did not constitute compliance. No reasonable excuse for non-compliance existed. Appeal against notices and penalties dismissed.

Citation
[2016] UKFTT 100 (TC)
Parties
Appellant: Qualapharm Limited; Respondents: The Commissioners for Her Majesty’s Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
17 February 2016
Procedural Posture
Appeal / Final Judgment
Outcome
Appeal dismissed
Legal Topics
Information Notices, Statutory Records, Corporation Tax, Income Tax, Penalties for Non Compliance
Tax Law Information Notices Statutory Records Corporation Tax Income Tax Penalties for Non Compliance

Case Brief

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Parties

Qualapharm Limited

Appellant

The Commissioners for Her Majesty’s Revenue & Customs

Respondents

Procedural Posture

Appeal / Final Judgment

Legal Issues

  1. 1 Whether documents and information required were statutory records
  2. 2 Whether notices were issued for purposes other than checking taxpayer’s tax position
  3. 3 Whether conditional compliance constituted compliance

Ratio Decidendi

The information notices were lawfully issued for the purpose of checking the taxpayer’s tax position and required statutory records. HMRC’s requirement for compliance by post and electronic copies was reasonable given appellant’s imposed conditions. Appellant’s conditional compliance did not constitute compliance. No reasonable excuse for non-compliance existed. Appeal against notices and penalties dismissed.

Court Disposition

Appeal dismissed

Orders

  • Information notices upheld
  • Penalties of £300 each for non-compliance upheld